jenna paid foreign income tax of $4,372 on foreign income of $21,860. Her worldwide taxable income was $150,200, and her U.S. tax liability was $37,000.

1. What is the amount of foreign tax credit (FTC) allowed?
2. What would be the allowed FTC if Jenna had paid foreign income tax of $9,400 instead? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.)